A tax return is not necessarily the end of the engagement. Notices, matching questions, examinations, and state inquiries can arise months or years later.
Ask whether notice review is included
Some firms will review routine notices as part of the preparation relationship; others charge separately. Know the policy before a letter arrives.
Ask about representation rights
EAs, CPAs, and attorneys have unlimited representation rights before the IRS. Other preparers may have limited or no representation rights depending on their qualifications and the return involved.
Ask who actually handles controversy work
A professional may have authority to represent you but little practical controversy experience. If the issue is significant, experience with examinations, appeals, or collections can matter.
Keep the records that support the return
A good preparer should tell you what documentation to retain, especially for basis, business expenses, credits, property transactions, and positions that may require substantiation.